Sales Tax Instructions

Sales Tax Instructions, 2009
cited in all cases of disputes, adjudication, appeals and litigation
for resolution/decision in accordance with the law.
(4) Registration.—Through an amendment in section 14 manufacturers
having annual turnover of an amount of upto Rs.2.5 million have been
exempted from the requirement of registration. As such, these persons
have become eligible for enrolment under section 3A of the Act.
However, they may, at their will, opt for voluntary register.
(5) Voluntary Registration. – Since wholesalers, dealers and distributors are
liable to registration or compulsory registration irrespective of annual
turnover, they have been excluded from the purview of voluntary
registration.
(6) De-Enrolment. – Through addition of sub-section (6) to section 21, the
procedure pertaining to ‗de-registration‘ of registered persons has been
made applicable as procedure for de-enrolment of enrolled persons.
(7) Prescribed Records. – Documents like utility bills salary and labour bills,
rental agreements, sale-purchase agreements and lease agreements have
been included in the list of prescribed records by adding them in clause
(d) of sub-section (1) of section 22.
(8) Fiscal Electronic Cash Register. – Through insertion of sub-section (2a)
in section 22, the Board has been empowered to bind any class of
registered persons to use such electronic fiscal cash registers as are
approved by the Board.
(9) Records Prescribed under Other Enactments. – Records required to be
maintained under all the laws (e.g. Income Tax Ordinance, Customs Act,
Central Excises Act, Labour Law, Company laws, etc. etc.) have been
made accessible while conducting audit, the Sales Tax officers can
scrutinize the records prescribed under the Sales Tax Act, 1990, and
under other relevant laws as well for verification.
(10) Drawl of Representative Samples.—A new section 25A has been added
to the Act to allow drawing of samples for the purposes of valuation of
taxable goods or for determination of liability to tax or for determination
of input/output coefficients or for any other reason.
(11) Amendment in Section 26 ―Monthly Returns‖. – The words ―making
taxable supplies‖ occurring in sub-section (1) of section 26 have been
omitted. Every registered person, irrespective of the fact whether he has
made any taxable supply during a tax period or not, shall be liable to
furnish the prescribed return for the said tax period.
(12) Special Audits.—Section 32A has been re-worded to allow individuals or
a firm of chartered/cost accountants to conduct audits.
(13) Fee for First Appeal under Section 45. -- Fee for First Appeal under
Section 45.—Appeals filed under section 45 have been subjected to a fee
of Rs.500/-. This fee shall be deposited in any of the designated branches
of the National Bank under the Sales Tax Head of Account No.0220000.
(14) Collector (Appeals) not to Remand Cases. – The powers of Collector
(Appeals) to remand cases to the original jurisdiction of adjudication for